Looking for a Arizona Tax Forms And Templates? Download it for free!

Form 200



Sign Form 200 on page 5 of the form.

Community Property Laws



Mail Form 200 to the address shown on page 1 of

You must generally follow community property laws when

Form 200.

filing a tax return if you are married. Generally, community

property laws require you to allocate community income and

NOTE: If you were granted relief by the IRS, please attach

expenses equally between both spouses.

However,

a copy of the IRS letter to your Form 200.

community property laws are not taken into account in

Line 1 - Relief Year(s)

determining whether an item belongs to you or your spouse

(or former spouse) for purposes of requesting any relief from

Enter each tax year you want relief. If you are asking for

liability.

relief for more than one tax year, you need to file only one

Line 3a - Separation of Liability

Form 200.

Line 2 - Are You Asking for a Refund?

If you filed a joint return for the year(s) entered on line 1,

you

may

able

separate

liability

for

any

Check the box for each year you would like a refund if you

understatement of tax on the return(s) between you and

qualify for relief.

You may have to provide proof of

your spouse (or former spouse). You can request to do so if

payment.

you and that person:

We will only refund payments you made with your own



Are no longer married, or

money. You must provide proof that you made the payment

with your own money. Examples of proof are a copy of



Are legally separated, or

your bank statement or a canceled check.

No proof is



Have lived apart at all times during the 12-month period

required if your individual refund was used by the

prior to the date you file Form 200.

department to pay tax you owed on a joint tax return for

another year.

NOTE: A widow or widower is considered no longer

Lines 3a through 3c - Type of Relief Being

married.

Claimed

Even if you meet the above requirements, the department

You

may

request

innocent

spouse

relief

for

will not grant your request for separation of liability if any of

understatement of tax no matter how small the amount. If

the following applies.

you are divorced, separated, or no longer living with your



You and your spouse transferred assets as part of a

spouse, you may request separation of liability between you

fraudulent scheme.

and your spouse (or former spouse) for an understatement of

tax on a joint return. Also, the department will consider



At the time you signed your joint return (unless signed

your request for equitable relief in situations where it would

under duress), you had actual knowledge that items

be unfair to hold you liable for tax that should be paid only

giving rise to the deficiency and allocable to your

by your spouse (or former spouse).

spouse were incorrect.

On lines 3a through 3c, check the box for the type of relief



You transferred property to your spouse (or former

you are claiming. Check all boxes that apply. Before, you

spouse) just to avoid tax or the payment of tax.

check the box(es) for the type of relief you are claiming, you

should understand the following terms.

Requesting Separation of Liability



Joint and several liability

If you are asking for separation of liability, check the box on



Understatement of tax

line 3a.



Underpayment of tax

Required attachment (even if you completed federal

Joint and Several Liability

Form 8857).

Joint and several liability applies to all joint returns. This

If you checked box 3a, attach a statement to Form 200 that

means that both you and your spouse (or former spouse) are

shows the total amount of the understatement of tax. For

liable for any underpayment of tax (tax shown on a return

each item that resulted in an understatement of tax, explain

but not paid) plus any understatement of tax that may

whether the item is attributable to you, your spouse (or

become due later. This is true even if a divorce decree states

former spouse), or both of you. For example, unreported

that your former spouse will be responsible for any amounts

income earned by your spouse (or former spouse), would be

due on previously filed joint returns. Form 200 allows you

allocated to that person. An overstated deduction of home

to request that joint and several liability not apply to part or

mortgage interest on a home you owned jointly that was paid

all of any unpaid tax.

from a joint checking account would generally be allocated

equally between both of you.

Understatement of Tax

Line 3b - Innocent Spouse Relief

An understatement of tax, or deficiency, is the difference

between the total amount of tax that the department

If you qualify for separation of liability, you may not need to

determines should have been shown on the return, and the

request innocent spouse relief. The amount of relief allowed

amount that actually was shown on the return.

by requesting separation of liability will usually be equal to

or greater than the amount allowed by requesting innocent

Underpayment of Tax

spouse relief.

However, you may still request innocent

An underpayment of tax is tax that is properly shown on the

spouse relief if you wish.

return, but not paid.

Form 200 - Request For Innocent Spouse Relief And Separation Of Liability And Equitable Relief Page 2

Related Articles

Related forms

Related Categories